La vérification sociétale : une revue de la littérature

The objective of this article is to provide a literature review on the assurance statement topic. A comprehensive research analysis on the assurance statement resulted in an inventory of 56 articles published in 33 journals over the period 1985-2015. The main questions concern the theoretical frameworks and the underlying issues such as: the assurance statement justifications, the reference standards, the profile of the auditor, and the usefulness and quality of this practice. The chronological and content analysis of these articles reveals that they are primarily published in accounting journals and that they reflect a change in the terminology used. This literature review still reflects a consistency between the topics mobilized, the theoretical frameworks and the methodologies used. A search field, which proposes a critical analysis of the contractual and institutional frameworks, has emerged and shows that management diverts the assurance statement interest to its advantage and to the detriment of other stakeholders. The insufficient consideration of these stakeholders suggests a major managerial challenge and a research priority.